TITLE 44

Taxation

CHAPTER 44-27

Taxation of Farm, Forest, and Open Space Land

SECTION 44-27-12



   § 44-27-12  Duties of the board of

assessment review or city or town council. –

The board of assessment review, or city or town council, shall hear and render

a judgment on all appeals of:



   (1) Landowners denied certification as farmland or forest

land by the director of the department of environmental management or when the

certification has been cancelled;



   (2) Tax assessors aggrieved by the certification of land as

farmland or forest land by the director of the department of environmental

management;



   (3) Landowners denied classification as farm, forest, and

open space land by the local assessor;



   (4) Landowners aggrieved by the use value assessment set by

the local assessor;



   (5) Landowners appealing the fair market value set by the

local assessor for use in determining the land use change tax payable under the

provisions of §§ 44-5-39 – 44-5-41.



History of Section.

(P.L. 1980, ch. 252, § 2.)